基于数据挖掘的审计模型框架

Framework of Audit Model Based on Data Mining

随着现代信息技术在财政、金融及企事业单位的广泛应用,传统的手工审计手段已不能适应审计工作的需求,迫切需要采用先进的现代化审计方式和手段,以提高审计质量,降低审计风险。为此,本文提出了基于数据挖掘技术的审计模型框架,该框架利用数据挖掘技术对原始审计数据进行初步的数据清洗并进行挖掘,形成可疑数据并对可疑数据进行审计。本文的目标旨在为现代化审计提供新的途径。

Conventional manual audit don 't fit to the needs of modem audit along with the information technology w idely is applied to finance,enterprise,gov-ernment ,and so on.In order to i mprove audit quality and reduce audit risk,we urgently need to utilize modem a uditing methods.Therefore,in this paper,we in-troduce a framework of audit model based on data mining,audit task is composed of three steps as follows according to this framework.First,the framework collects audit data,and carri es out filter and pre-process on collected data according to some data-minin g rules.Second,the framework gets the suspicious audit data by some mining a lgorithms.Finally,the framework audits the suspicious audit data,and impleme nts the objective of auditing.The objective of this paper is to provide a new mean for modem auditing.